The T and the base have the exact same engine. The T comes with Sport Chrono, which is what's responsible for the 0.2 second faster acceleration. In other words, the base with SC would have the exact same acceleration.
The value proposition of the T is that it already includes PASM, SC, 20" wheels and some aesthetic things, like the Porsche crest embossed on front headrests. So, if you were going to pay for all that anyway on the base, the T can represent a better value proposition.
Be sure to look into the seats that come with the T, however. The T seats come with Sport-Tex seat centers or black leather. Everything else costs extra.
In other words, in the US, the base with 20" S wheels, PASM, SC, 14 way seats and Porsche crest in the front is $65,650. In the US, the T starts at $64,550 and includes almost everything on this list (plus a few aesthetic things) -- I say "almost everything," as the T includes 8 way deeply bolstered seats, while in the above base configuration you would get 14 way seats with standard bolstering. If you're okay with black leather, if you pick the T, you can get rid of Sport-Tex seat centers and have all black leather seats without an additional charge. So, in theory, you can save a bit of money with the T.
Personally, I cannot stand black seats and do not get all this personalization that includes black interiors, as black interiors are a dime a dozen. Hence, black leather is simply a non-starter for me, but that's a very personal preference. Black interiors also don't show dirt as much, so some people like that. Regardless, the point here is that because of the above options, if you'd be paying for all these options anyway, the T can save a bit of money.